Marquez Industries manufactures chainsaws. The company has two activities that are used to apply overhead to its products: - machining, applied at the rate of $5 per machine hour - finishing, applied at the rate of $20 per direct labor hour This month, 200 chainsaws were made, using 1,000 machine hours and 400 direct labor hours. Total dire'ct material costs were $8,000 and total direct labor cots were $6.600. What is the total cost to manufacture the 200 chainsaws? $31,200 $14,600 $13,800 $27,600